Formalized Planning and Its Connection With the Development of Reverse Logistics: the Case of Services

The best-in-class companies are able to retrieve 64 per cent of the original value of reverse flows, whereas it is only 12.5 per cent in average companies. Thus, reverse logistics is a challenge that may bring additional benefits. The article analyzes the planning range of reverse logistics in the Czech service companies, and it further notes the relations between planning and other characteristics of a company. Our results indicate that the ability to recognize different connections of reverse flows in business (opportunities, threats as well as strengths and weaknesses) is one of the important factors that affect the advancement of reverse logistics in companies.